A parent of an eligible student who:

1. (1) is an ESA participating entity described in section 2(a)(4) of this chapter; and

2. (2) teaches a course or program only to an eligible student who is the parent's child and does not teach a course or program to any other eligible student;

   may not submit a claim for reimbursement of an ESA qualified expense of tuition and fees to teach the eligible student who is the parent's child.

As added by P.L.199-2025, SEC.7.